The car has historical significance, because it is the last 'new construction' by Audi before the Second World War. This is of course an exaggeration. It is still an collection of assembly groups, that is in the group with the four rings already present. The engine is, however, fresh from the Horch Design Department, while the middle and rear body is identical to that of the Wanderer 23, although the sedan body comes from Horch and the convertible from Gläser.

Presumably it would have been without the outbreak of the war Audis comeback in the upper middle class. Anyhow, Audi is threatening to be crushed between brands of Auto Union, occupy the other three already the top with Horch, the middle class with Wanderer and DKW the small car class. Also the places of production now changes in economic aspects, producing the Audi at Horch and e.g. DKW's be made in the Audi plant.

Concerning the engine one can speak of an early downsizing, because the construction of the valve train comes from the eight-cylinder. Incidentally, at this time the upright shaft is e.g. at Daimler-Benz quite common. Therefore develops despite this very drive determined valve train an honest using engine with really good engine power at low speed range.

American influence is noticeable in the interior, where rectangular instruments are located in the center and spokes in the wheel. Incidentally, the special wood inlay of the dashboard is unfortunately only imitated. Nevertheless, there is a feeling of upper class, let one forget completely the modular system.